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Issues: Whether the appellant, being a unit located in Kutch and availing the area-based exemption under Notification No. 39/01-CE dated 31/07/2001, was entitled to refund or re-credit of Education Cess and Secondary & Higher Education Cess paid from PLA.
Analysis: The issue was governed by the legal position already settled by the Supreme Court in SRD Nutrients Pvt. Ltd., under which the levy of Education Cess and Secondary & Higher Education Cess was held refundable in the relevant exemption context. In view of that binding position, the dispute no longer survived for independent reconsideration.
Conclusion: The appellant was entitled to refund or re-credit of Education Cess and Secondary & Higher Education Cess under Notification No. 39/01-CE dated 31/07/2001.
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